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Article XVIII(7), which was added to the (“RRSP”) by providing that such a U.S.

SECTION 5. DISTRIBUTIONS FROM

Internal Revenue Bulletin 2002-15 · 2026-10-03 edition · updated 2026-10-04 · United States

AN ELIGIBLE PLAN

Distributions received by a beneficiary from an eligible plan shall be included in gross income by the beneficiary in the manner provided under section 72 of the Internal Revenue Code, subject to any other applicable provision of the Convention.

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▸Contents — Internal Revenue Bulletin 2002-15
Internal Revenue Bulletin 2002-15

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